第一章总则一、为了明确规定会计人员的职责和权限,使会计人员做好会计工作,充分发挥会计工作在社会主义建设事业中的积极作用,特制订本条例。二、一切国营企业、事业、机关、团体、银行、部队、学校,都必须根据工作的需要,设置财务会计机构或者专职的会计人员, Chapter I General Provisions 1. In order to clearly stipulate the duties and powers of accountants, to enable accountants to do a good job in accounting work and to give full play to the positive role of accounting work in the cause of socialist construction, these Regulations have been formulated. Second, all state-owned enterprises, enterprises, institutions, organizations, banks, military units and schools must set up financial and accounting institutions or full-time accountants according to their work needs,